ADJUSTING ENTRIES AND FINANCIAL STATEMENTS You have the following unadjusted trial balance for Rogers Corporation at December 31, 2009:

Rogers Corporation Unadjusted Trial Balance December 31, 2009 Account Debit Credit Cash $ 3,100 Accounts Receivable 15,900 Office Supplies Inventory 4,200 Prepaid Rent 9,500 Equipment 625,000 Accumulated Depreciation, Equipment $ 104,000 Other Assets 60,900 Accounts Payable 9,400 Unearned Revenue 11,200 Note Payable (due 2012) 50,000 Common Stock 279,500 Retained Earnings, 12/31/2008 37,000 Service Revenue 598,000 Wages Expense 137,000 Rent Expense 229,000 Interest Expense 4,500 Total $1,089,100 $1,089,100 At year-end, you have the following data for adjustments:

a. An analysis indicates that prepaid rent on December 31 should be $7,900.

b. A physical inventory shows that $1,100 of office supplies is on hand.

c. Depreciation for 2009 is $85,000.

d. An analysis indicates that unearned revenue should be $8,400.

e. Wages in the amount of $2,800 are owed but unpaid and unrecorded at year-end.

f. Six months’ interest at 9 percent on the note was paid on September